Tax Type
Corporation Income Tax
Description
Protective claim for refund
Topic
Allocation and Apportionment
Payment and Refund
Date Issued
05-12-1988
May 12, 1988
Re: §58.1-1824 Protective Claim for Refund
Sales Factor "Throwback"
Dear*****************
This is in response to your letter of August 16, 1983, in which you filed a protective claim for refund and our response dated January 6, 1984, stating that your claim for refund would be held without action pending a final decision in the case of Westmoreland Coal Company v. Department of Taxation.
This is to advise you that on March 4, 1988, the Supreme Court of Virginia upheld the department's interpretation of former §58-151.048 regarding the application of the sales factor to shipments of goods from Virginia into states in which the taxpayer is not taxable. Copy enclosed, P.D. No. 88-36. Accordingly, your claim for refund is denied.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner